The simulation results multilink system the design part control and production of aviation equipment under competitive conditions

Economics and management


Fomkina V. I.*, Melik-Aslanova N. O.**

Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia



At the present stage research and development (R&D) is the main engine of the qualitative economic growth especially in such high-tech and intensive industries as aerospace industry.
R&D requires high level of funding due to significant financial and material costs. The value of research and development is the most important indicator when deciding on R&D funding regardless of what financing channel is used.
R&D value determination is the basis for setting the price for its execution for any possible pricing model for research and development. Even if the market-based approach to calculate the execution costs is not used, cost value estimation is still the basis for evaluating the profitability of work. The estimated cost of R&D is carried out by justifying the expected costs on different objects of expenditures and combining them into the single calculation.
Authors carried out the analysis and systematization of the existing research and development valuation techniques in various fields, approaches and methods of costing used in these techniques. The features of the various R&D valuation techniques and the major problems in this area were identified.
The main methods of R & D cost calculation that are used in the various techniques are the following: the market method (method of analysis of comparable market prices), the method of analogues cost analysis with subsequent correction, the method of estimating the execution of work or the provision of services, the method based on costing considering rate of return, the method of application of specific indicators using scaling (parametric method).
Costs classification that is used by many methods, is governed by different regulations. At the same time to detect the standards that define costs level is a task that needs justification. One of the most complex tasks that has to be solved during the R&D value determination is defining the labour-intensiveness of all the work and different stages of the work.
One of the most important directions of further development of R & D value determining system is to improve the legal and regulatory basis of this assessment, and to create the incentives for contractors to reduce costs at the required quality level of R & D.


Research and development (R&D), aerospace industry, methods of R&D value calculation, initial (maximum) contract price, labour-intensive


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